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NIELSEN v. ERICKSON

No. 11977.

272 N.W.2d 82 (1978)

Harlan L. NIELSEN, Clifford K. Stratton, Lester E. Rowland, Roger Rygh, Leonard Berndt, Robert D. Tencate, Olander M. Benson, and Clarence A. Lueders, Plaintiffs and Respondents, v. Deloris ERICKSON, Martin Johnson, Nils A. Aspaas, Lloyd L. W. Jones, Clifford Hanson, Warren A. Day, and Joe Alick, Jr., Defendants and Appellants.

Supreme Court of South Dakota.

November 30, 1978.

Attorney(s) appearing for the Case

John N. Gridley, III, Gridley, Nasser & Arneson, Sioux Falls, for plaintiffs and respondents.

Gene Paul Kean, State's Atty. for Minnehaha County, Sioux Falls, for defendants and appellants.

ZASTROW, Justice.

Prior to 1973, respondents' property was classified as agricultural for the purposes of school taxation. In 1973, the assessor reclassified respondents' property as nonagricultural. Each respondent paid his tax under protest and, pursuant to SDCL 10-27-2, commenced an action in the circuit court of the Second Judicial Circuit. The court ordered that the classification of respondents' property as nonagricultural be set aside and that the property...

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